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국민기초생활보장제도의 개선방향(Directions in improvement of the national minimum living standards of security system: labor inducement through tax policy) : 조세정책을 통한 근로유인 제고방안

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  • 국민기초생활보장제도의 개선방향(Directions in improvement of the national minimum living standards of security system: labor inducement through tax policy)
  • 김재진; 권오성
  • 한국조세연구원


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Title 국민기초생활보장제도의 개선방향(Directions in improvement of the national minimum living standards of security system: labor inducement through tax policy)
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Sub Title

조세정책을 통한 근로유인 제고방안

Material Type Reports
Author(Korean)

김재진; 권오성

Publisher

서울:한국조세연구원

Date 2002-10
Series Title; No 정책보고서 / 02-07
ISBN 978-89-8191-231-9
Pages 279
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Social Development < Social Welfare
Holding 한국조세연구원

Abstract

The National Minimum Living Standard of Security System (NMLSS), introduced in October of 2000, is a Public Assistance Program that recognizes the people’s rights to be assured in a minimum living standard regardless of their ability to work. As for other Public Assistance Programs, the NMLSS entails the problem of being abused by the beneficiaries that is meant to protect. In order to encourage labor, the government of advanced countries is making it available on dual provisions, such as the Earnings Disregard System within the public aid system and through tax policies that entice the low-income class to work. This is not only important for the continuance of the welfare system, but also for the workers well being since earning income could be the most valuable responsibility of being independent in human being.
In Korea, the application of the Earning Disregard System is currently limited to students, the disabled, and participants of self-support programs. It has not been carried out for the general beneficiaries, since the deduction method, deduction rate, and its effects have not been socially agreed upon. Even if it becomes effective, we may expect questionable results due to the 90% marginal tax rate, deficiencies in understanding the income infrastructure, payment method of “all-or-nothing,” or the lack of public officials that deal exclusively in social welfare. Under such conditions, the need for labor inducement through appropriate tax policies is indispensable. (The rest omitted)